Introduction to Accounting

General

• Code: 102
• Semester: 1st
• Study Level: Undergraduate
• Course type: General Background
• Teaching and exams language: Greek
• Teaching Methods (Hours/Week): Lectures and Practice/Exercises (3)
• ECTS Units: 5
• Course homepage: https://elearning.cm.ihu.gr/course/view.php?id=442
• Instructors: Karagiorgos Alkiviadis
• Class Schedule:
  • Tue 13:00 - 15:00: (Θ) Αμφιθέατρο 4
  • Tue 15:00 - 16:00: (ΑΠ) Αμφιθέατρο 4

Course Contents

• Accounting principles.
• The structure of the financial statements.
• Tangible and intangible fixed stocks.
• Financial and other assets.
• Clear position and forecasts.
• Liabilities, expenses and damages.
• Revenue and profits.
• Own production – Branches.
• Period results.

Educational Goals

The objectives of this lesson are:

• To explain the concepts and importance of accounting in business administration.
• To introduce students to the financial accounting of businesses and other economic units.
• To explain the composition of financial statements, accounts, books and data.
• To explain students the use of data and how to record them in the Accounting books, of all categories.
• To consolidate the concept of the management period and the results of use.
• To explain the hierarchical structure, the function and the “officialness” of the accounts, as well as the importance of the Greek Accounting Standards.

Upon completion of the course students should be able to:

• Acquire the skill of creating the accounts of the General Ledger, starting from a Balance Sheet.
• Acquire the skill of recording the data received in the Diary and the General Ledger.
• Acquire the skill of publishing data.
• Acquire the skill of settling accounts at the end of the year.
• Be able to prepare the financial statements of the companies according to the Greek Accounting Standards.

General Skills

to be filled

Teaching Methods

• Face to face.

Use of ICT means

• Online guidance.
• Slides Projection in the classroom.
• Use of E-mail and onlne communication systems.
• Use of e-learning system (moodle).

Teaching Organization

Students Evaluation

to be filled

Recommended Bibliography

1. Εισαγωγή στην Χρηματοοικονομική Λογιστική 3η έκδοση Συγγραφείς: Τσιτσάκης Χ. Έτος Τρέχ. Έκδοσης.
2. ΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΗ ΛΟΓΙΣΤΙΚΗ, ΤΟΜΟΣ Β’ Συγγραφείς: ΓΕΩΡΓΙΟΣ ΑΛΗΦΑΝΤΗΣ Έτος Τρέχ. Έκδοσης.
3. Αρχές χρηματοοικονομικής λογιστικής Συγγραφείς: Μιχάλης Μπεκιάρης, Χρήστος Τζόβας ΕΚΔΟΣΗ 2017.

Related Research Journals

1. Journal of Accounting Research.